Journal article
Bringing morality back in: accounting as moral interlocutor in reflective equilibrium processes
- Abstract:
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The situations in which accounting is practiced raise moral concerns about customer and employee safety, community welfare, environmental sustainability, and human rights. Traditional accounting practices, such as budgets and performance measurement systems, have been widely regarded as ‘crowding out morality’ by objectifying the people affected by a firm's actions. In two North American utilities, we observed a stepwise structured process of moral reflection (which we identify as an insta...
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- Publication status:
- Published
- Peer review status:
- Peer reviewed
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(Preview, Version of record, pdf, 2.0MB, Terms of use)
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- Publisher copy:
- 10.1016/j.aos.2024.101570
Authors
Bibliographic Details
- Publisher:
- Elsevier
- Journal:
- Accounting, Organizations and Society More from this journal
- Volume:
- 113
- Article number:
- 101570
- Publication date:
- 2024-09-10
- Acceptance date:
- 2024-07-30
- DOI:
- EISSN:
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1873-6289
- ISSN:
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0361-3682
Item Description
- Language:
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English
- Keywords:
- Pubs id:
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2019568
- Local pid:
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pubs:2019568
- Deposit date:
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2024-08-01
Terms of use
- Copyright holder:
- Kraus et al.
- Copyright date:
- 2024
- Rights statement:
- © 2024 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC license.
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